The elasticity of taxable income is a key tax policy parameter that plays an important role in the formulation of tax … phenomenon of 'bracket creep' to produce updated estimates of the elasticity of taxable income for South Africa. Whereas the … tax certificate (IRP5) forms. The elasticity of taxable income is estimated at around 0.4, somewhat higher than the …

elasticity of taxable income with respect to the net-of-tax rate in the Netherlands. Applying the bunching approach introduced by … precise estimated elasticity of 0.023 at the upper threshold. In line with the literature, we find much larger estimates for …